Articles
<![CDATA[PEMETAAN PENELITIAN KINERJA BANK SYARIAH DENGAN MENGGUNAKAN INFORMASI KEUANGAN ]]>
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Pemetaan Penelitian Kinerja Bank Syariah dengan Menggunakan Informasi Keuangan. Artikel ini membahas pemetaan penelitian mengenai penilaian kinerja bank syariah dengan menggunakan informasi keuangan. Pemetaan tersebut bertujuan mengidentifikasi peluang penelitian mendatang terkait dengan dunia perbankan syariah di Indonesia. Hasil pemetaan menunjukkan bahwa terdapat dua kategori informasi keuangan yaitu infomasi umum dan khusus. Penggunaan informasi khusus untuk mengukur kinerja bank syariah masih relatif terbatas dan hal itu merupakan peluang bagi peneliti berikutnya. Selain itu, isu penelitian seputar bank syariah masih jauh tertinggal dibandingkan dengan isu penelitian pada bank konvensional. Namun demikian, isu tersebut ternyata relevan dengan fenomena perbankan syariah di Indonesia dan oleh karena itu semakin memperkaya ide penelitian berikutnya.Abstract: The Mapping of Financial Information-Based Syariah Bank Performance Research. This article discusses the mapping of research on performance evaluation of Islamic banking by using financial information. The purpose of the mapping is to identify opportunities for future research related to Islamic banking in Indonesia. Mapping results indicate that there are two categories of financial information that is general information and specific. The use of specific information to measure the performance of Islamic banking is still relatively limited and it is an opportunity for the next researcher. In addition, research issues surrounding the Islamic banking are still far behind the research issues in conventional banks. Nevertheless, the issue turns out to be relevant to the phenomena of Islamic banking in Indonesia and therefore enrich subsequent research ideas.]]>
<![CDATA[TOPIK PENELITIAN TERKINI SEPUTAR PASAR MODAL SYARIAH ]]>
<![CDATA[Yuliana, Rita]]>
<![CDATA[ InFestasi Vol 15, No 1 (2019): JUNI ]]>
Publisher : <![CDATA[University of Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v15i1.5486
<![CDATA[This article aims to present recent issues from research topics regarding Islamic capital market. This presentation accompanied with explanation regarding condition and development of Islamic capital market in Indonesia. It is essential to provide understanding that Islamic capital market research can be done as the data needed is adequate and easy to obtain. This article use reference from reputable international journals, while journal from Indonesia can’t be included since the limitation of reputable journal that discuss about Islamic capital market. Result from this article can be used to provide contribution in theory, practice, and policy.]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL: PERSPEKTIF KONTRIBUSI AKTIVA BERSIH OPERASI ]]>
<![CDATA[Fitriyah, Lailatul]]>;
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Cenderawasih ]]>
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DOI: 10.52062/jurnal_aaa.v2i1.26
<![CDATA[This research is used to measure the comparison of the financial performance of Islamic banks andconventional banks in general and specifically. The objects used in this research are all Islamic Banks(BI) and Conventional Banks (BC) in Indonesia for the period 2013-2017. Research variables use theReturn on Investment (ROI) ratio to measure financial performance in general and the Return NetOperating Asset ratio (RNOA) to measure financial performance specifically. The test equipment usedwas the average difference test (Independent Sample T-test). The results of this study indicate that theROI ratio of Islamic banks is superior to conventional banks. Whereas in the RNOA ratio, conventionalbanks are superior to Islamic banks.]]>
<![CDATA[MUHASABAH BANK SYARIAH DALAM PENERAPAN PRINSIP BAGI HASIL ]]>
<![CDATA[Rita Yuliana]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 1 (2013): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.1.1.2013.51-61
<![CDATA[Bank syariah telah tumbuh dengan cepat. Namun demikian, perkembangan tersebut rupanya tidak diiringi dengan kepatuhan pada prinsip syariah yaitu penerapan prinsip bagi hasil. Padahal, prinsip bagi hasil merupakan salah satu pembeda utama antara bank syariah dan bank konvensional. Untuk itu, perlu berbagai upaya untuk mengembalikan bank syariah ke “jalur yang benar” supaya apa yang sudah dicapai oleh bank syariah tidak semata berdimensi duniawi, secara ukhrawi. Upaya tersebut dipilah menjadi dua, yaitu dari internal dan dari eksternal yang meliputi pemerintah, masyarakat, akademisi, dan alim ulama.]]>
<![CDATA[Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[- Ismawati]]>;
<![CDATA[Rita Yuliana]]>;
<![CDATA[Yuni Rimawati]]>
<![CDATA[ InFestasi Vol 14, No 1 (2018): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v14i1.4261
<![CDATA[This study aims to provide empirical evidence on adoption of IFRS and the effect toaccrual earnings management and real earnings management. This study usedmanufacturing firm data which is listing on Indonesia StockExchange in 2010-2013 and there are 63 firm used as sample. This study usedsecondary data. 2010 and 2011’s financial statement used to test descriptivestatistic at the beginning stage adoption of IFRS. 2012 and 2013’s financialstatement used to test descriptive statistic at the advance stage adoption of IFRS.The technique of data analysis in this study using multiple linear regressionanalysis. The result of this study find empirical evidence that IFRS adoption has negativeinfluence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.IFRS adoption doesn’t have influence to real earnings management through proxyas operation cash flow, production cost, and descretioner cost after firm adoptedIFRS at the beginning stage and also at the advance stage adoption of IFRS.]]>
<![CDATA[Determinan Bias Boundary dan Bias Pengambilan Keputusan: Perspektif Bounded Rationality Theory ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[Hanif Yusuf Seputro]]>;
<![CDATA[Tito IM. Rahman Hakim]]>
<![CDATA[ InFestasi Vol 16, No 1 (2020): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v16i1.6980
<![CDATA[In accounting, decision is an important aspect but prone to bias in its making process. Limitation in decision making that lead to bias is driven by some bound. This study aims to enunciate some bounds and identify bias determinant in decision making process. Literature review is employed to analyze thirty-four articles since 1986 until 2018 from renown journal publisher such as science direct, emerald, Jstor regarding decision making in business field. The results shows that there are 9 bias determinant in decision making process such as task complexity, information presentation format, quality and quantity of information/data, situation/environment, competency, method, experience, personality trait and motivation. This article contribute to body of literature and decision makers by provide gap on decision making on the context of judgment bias and bias determinant that should take in to account before making a decision for better result.]]>
<![CDATA[DETERMINAN, DETEKSI DAN KONSEKUENSI FRAUD DI PASAR MODAL: SUDUT PANDANG TEORI KEAGENAN DAN TEORI EKSPEKTASI RASIONAL ]]>
<![CDATA[Rita Yuliana]]>
<![CDATA[ JAFFA Vol 1, No 1 (2013): APRIL ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v1i1.4002
<![CDATA[Fraud merupakan isu penting di pasar modal karena keberadaannyamembahayakan pasar maupun investor. Oleh karena itu, fraud menjadi perhatianbagi pengelola pasar modal. Namun, penelitian tentang konsekuensi fraud di pasarmodal yang diukur dengan menggunakan return saham masih relatif terbatas.Artikel ini mengulas 16 jurnal mengenai fraud dengan menggunakan teorikeagenan dan teori ekspektasi rasional dalam mengidentifikasi determinan dankonsekuensi fraud. Hasil artikel ini yaitu berupa ide penelitian mendatang tentangfraud di pasar modal. Artikel ini juga dilengkapi dengan gambaran deteksi fraud dipasar modal Indonesia guna mendukung potensi aplikasi dari peluang risettersebut. ]]>
<![CDATA[The Islamic Capital Market Response to the Real Earnings Management ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[M Nizarul Alim]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v20i1.772
<![CDATA[This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.]]>
<![CDATA[DOMINASI AKAD MURABAHAH PADA PRAKTIK PENYALURAN DANA DI BANK SYARIAH ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[Shelly Febriana Kartasari]]>
<![CDATA[ AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v6i2.8768
<![CDATA[Dominated murabahah contract phenomena in bank of sharia is really easy to see. Thisthing becomes an evidence that in doing its function of distributing funds, bank of shariajust tend to product which is not sharing benefit base. Further searching related onmotivation of sharia bank in distributing its funds to murabahah product shows thatmurabahah product for bank has level of risk that relatively low. But, for the customers onthat product has no different with credit which is given by conventional bank thatcommanded in giving a fixed margin. That margin calculation in fact still refer to level ofinterest in BI. The phenomena shows that the orientation of sharia bank still limited inprofit and obedience of islamic principle. While in social orientation, to increase thewelfare of society is still not performing well.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR ]]>
<![CDATA[Yuliana, Rita]]>;
<![CDATA[Purnomosidhi, Bambang]]>;
<![CDATA[Sukoharsono, Eko Ganis]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility o f business organization to involve in protecting environment and social welfare. In fact, many firm s in Indonesia have already applied the disclosure o f CSR, even ju st in a simple ways. The objective o f this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size o f the board o f commissioners, and public ownership influences to the depth o f CSR disclosure, (2) to determine the impact o f CSR disclosure to investor reaction influences in terms o f abnormal return and trading volume activity. The sample o f this research are 116firm s listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I fin d that the firm characteristics, including profile and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope o f CSR disclosure has a significant influence on investors reactions.]]>
